By judgment of 28 June 2013, the Danish Eastern High Court found that it was contrary to the Danish Act on Fixed-Term Employment to extend a number of fixed-term employment contracts four times. The case involved four electricians who were hired to work on a large project. It was agreed that their employment contracts were to expire on 25 September 2009 at which time the project should have been completed ...
On October 15th 2013 the New Hotel and Restaurant (Taxation) Ordinance 2013 came into effect. This ordinance amends the former Hotel and Restaurant (Taxation) Ordinance which was into effect prior to October 15th.There are a wide range of new provisions which clients should be aware of ...
In a recent First-tier Tribunal Tax Chamber case it was held that HMRC regulations which require the electronic filing of VAT returns were discriminatory. The full decision (which runs to some 154 pages) can be found here.The electronic filing of VAT returns was made compulsory for all businesses with a turnover of over £100,000, and any newly registered business, with effect from 1 April 2010 and for all businesses with effect from 1 April 2012 ...
Background On 6 April 2016 the current basic state pension and state second pension (S2P) will be abolished and replaced by a single-tier state pension. The abolition of S2P will also mean the end of contracting-out. The measures to implement the single-tier state pension and abolition of contracting-out are contained in the Pensions Bill 2013 ...
Following a consultation process which began in early 2011, the Treasury has finally published its revised Fair Deal for staff pensions’ guidance. The new policy comes into effect immediately and will allow private contractors to participate in public sector pension schemes so that transferring staff can remain members of their existing public sector scheme ...
Cadbury has lost a five-year legal battle with Swiss rival Nestlé. This week the Court of Appeal overturned a previous decision of the High Court that gave Cadbury an exclusive right to the famous purple colour it uses for its chocolate wrappers. Cadbury began marketing Dairy Milk in a pale mauve colour in 1905 but it wasn’t until 1920 that its full range of Dairy Milk became purple ...
On 1st November 2013, an amendment of the Immigration Regulations is to come into force which mainly impacts on the cost of working and residing in the TCI. It is important for individuals as well as businesses to be aware of the changes which will be brought in by virtue of the Immigration (Amendment No. 2) Regulation 2013. The changes include:Applications for the renewal of work permits to be filed at least 30 days before the expiration of the permit ...
As the regulatory environment continues to change and more complex pensions-related issues arise, the knowledge and understanding obligations on pension scheme trustees continue to grow. Trustees can struggle to keep up with the ever-changing pensions environment and it is therefore important that an appropriate training checklist and schedule is put in place to ensure that trustees are able to effectively fulfil their roles and statutory duties ...
John Grimes Partnership Ltd v Gubbins [2013] EWCA Civ 37 involved a dispute about a property development. Mr Gubbins engaged the John Grimes Partnership Ltd to design a road over land on which he intended to develop residential properties. An express term of the contract between the parties was that the works would be completed by March 2007. However, in February 2008 there was still work to be done so Mr Gubbins engaged an alternative engineer to complete the work ...
Player power, loyalty and respect of contracts has increasingly made media headlines, demonstrated predominantly this summer with Luis Suarez of Liverpool FC and Manchester United's Wayne Rooney. As widely reported, Arsenal FC made an infamous bid of £40,000,001.00 to Liverpool for the transfer of the registration of Suarez to Arsenal ...
On September 26, 2013 the Supreme Court released its decision in the Envision1 case. The case deals with the amalgamation of two credit unions, but has broader implications for the tax treatment of amalgamations in Canada, and will be of interest to Canadian corporations contemplating a merger in the future. In 2001, two BC credit unions amalgamated to form Envision. The transaction was undertaken for non-tax reasons, but structured to obtain a particular tax outcome ...
The Supreme Court of Canada recently reiterated that restrictive covenants that arise in the context of the sale of a business will be treated differently and more generously than those that arise in the context of a contract of employment. While the case arose under the Civil law of Quebec, it clearly has implications for the Common law regimes in the rest of Canada ...
As expected, the OFCCP published its new rules regarding veterans and disabled individuals in theFederal Register on September 24, 2013. As a result, the rules will go into effect 180 days later on Monday, March 24, 2014. Beginning that date, federal contractors and subcontractors must comply with most of the new rules’ requirements. There is an exception, however, for contractors who have written affirmative action programs (AAPs) in place on March 24 ...
On September 12, 2013, in Payette v. Guay inc.1, the Supreme Court of Canada rendered a decision which will be of interest to anyone involved in a transaction for the purchase or sale of assets. The Court shed some light on the interpretation of clauses restricting employment and post-employment competition which are contained in an agreement providing for the sale of assets but which, incidentally, includes an employment contract ...
Although summer has come to an end, the OFCCP’s efforts to enforce and increase federal contractors’ affirmative action and equal employment opportunity obligations have not. On August 23, 2013, the OFCCP released an updated version of its Federal Contractor Compliance Manual (“FCCM”) ...
If you made gifts in calendar year 2012 that should be reported on a federal gift tax return (Form 709) and you extended the deadline to file your gift tax return, the deadline to submit a timely-filed return is October 15, 2013 ...
A Q&A guide to dispute resolution law in the United Arab Emirates.The country-specific Q&A gives a structured overview of the key practical issues concerning dispute resolution in this jurisdiction, including court procedures; fees and funding; interim remedies (including attachment orders); disclosure; expert evidence; appeals; class actions; enforcement; cross-border issues; the use of ADR; and any reform proposals. Main dispute resolution methods1 ...
On September 4, 2013, the Ontario Court of Appeal ordered Metron Construction Corporation (“Metron”) to pay a fine in the amount of $750 000 for criminal negligence causing death.1 After Metron pled guilty to the offence, the trial judge ordered the company to pay a fine of $200 000. This case was the result of the collapse of a swing stage from the 14th floor of a building on December 24, 2009 which resulted in the death of a supervisor and three employees ...
On September 5, 2013, the Supreme Court of Canada allowed the motion for leave to appeal filed by the Commission des normes du travail against the decision rendered in March 2013 by the Court of Appeal of Québec in the case of Commission des normes du travail v. Asphalte Desjardins inc.1 In this decision, the Court of Appeal confirmed the right of an employer to waive the resignation notice given by its employee ...
Gareth Bale has been in the news last week for transferring to Real Madrid in a record £85m deal. Less well known is that at the beginning of August he successfully registered as a UK trade mark a logo based on his signature goal celebration. His Eleven of Hearts logo is registered against several classes of goods including precious metals, jewellery, clothing, footwear and even parasols and walking sticks ...
The EAT has confirmed, in the case of Brito-Babapulle v Ealing Hospital NHS Trust, that a Tribunal fell into error when it held that dismissal would always be within the band of reasonable responses in cases of gross misconduct. Whilst dismissal was almost always inevitable in cases of gross misconduct, the Tribunal failed to recognise that, in some cases, certain mitigating factors may mean that dismissal is not reasonable ...
In commercial contracts there is often a ‘waterfall’ clause, which provides for a dispute escalation process prior to the commencement of formal legal proceedings, leaving litigation as the last resort. Such clauses were determined to be legally binding in Cable & Wireless Plc v IBM United Kingdom Ltd [2002] EWHC 2059 (Comm) ...
In recent years, NASA has spent millions, if not billions, of dollars developing what they call “US commercial crew space capabilities” – in ordinary terms they want to make it easier to access the International Space Station from Earth. In trying to achieve this aim they have entered into various commercial agreements under the National Aeronatics and Space Act, known as Space Act Agreements (SAAs), instead of using more traditional form commercial contracts ...
CONTENTS The Pros and Cons of Arbitration Clauses in Commercial Contracts Pirating and Using Software Without a Licence: The BSA The Software Alliance Case Interprovincial Taxation: The Importance of Severing Residential Ties on Departure Security Under Section 427 of the Bank Act: Do the Rights of a Bank Rank Ahead of Those of the Holder of a Retention Right? THE PROS AND CONS OF ARBITRATION CLAUSES IN COMMERCIAL CONTRACTS Catherine Méthot and André Paquette Arbitration clauses
The Department for Business, Innovation and Skills (BIS) has published guidance on employee shareholders. This guidance is quite useful and sets out the following 6 conditions which need to be met in order to become an employee shareholder: The individual and the company must both agree that the individual will be an employee shareholder ...
